The following information was obtained from the ledger of Woodfield Candies, Inc., at the end of 2016:

Woodfield Candies, Inc Trial Balance December 31, 2016 Debit $42,000 156,000 180,000 540,000 Credit Cash Accounts receivable (net) Inventory, December 31, 2016 Equipment and fixtures (net) Accounts payable Common stock Retained earnings Revenue - department X Revenue - department Y Cost of goods sold-department X Cost of goods sold-department Y Sales salaries expense Advertising expense nsurance expense Uncollectible accounts expense Occupancy expense Office and other administrative expense $108,000 450,000 180,000 840,000 360,000 420,000 216,000 192,000 42,000 24,000 9,000 36,000 81,000 $1,938,000 $1,938,000